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Investment Income
The money earned from various investments, including dividends, interest, or rental income.
Significant Influence
The power to participate in the financial and operating policy decisions of an entity, but not control those policies.
Fair-value Method
An accounting strategy used to measure and report assets and liabilities on the basis of estimated fair market prices.
Equity Method
An accounting technique used to record investments in associated companies, recognizing the investor's share of the investees' income.
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